BOSTON — Massachusetts tax revenues jumped in December with the state taking in more than $3 billion.

Department of Revenue Commissioner Christopher Harding said the December haul was 21.2 percent above the estimate for the month.

The increase was also 20.8 percent above the actual collections in December, 2016.

Harding said December and January are important collection months, especially for individual estimated payments, which can be volatile.

Harding said the estimated payments are 153 percent above their projected December benchmark. He said it’s likely a portion of those payments are borrowed from January and future months within the fiscal year.

So far this fiscal year, which ends June 30, revenue collections are 6 percent more than the estimate and 8.1 percent more than at the same point in the 2016 fiscal year.